Home/Learn/GST Glossary/Advance RulingBack to glossary A–ZLetter AAdvance RulingA decision issued by tax authorities about GST applicability before a transaction occurs.Related termsAdditional Place of BusinessAggregate TurnoverApplication Reference Number (ARN)AssessmentBill of SupplyBusiness VerticalBusiness EntityBlocked CreditFull GST glossaryFree GST tools